Den skatterättsliga gränsdragningen mellan ränta och utdelning: Klassificering på gränsen mellan skatterätten och redovisningsrätten
- Datum: 2017-05-05 kl 10:15
- Plats: Nya Brusewitz, rum 3312, Gamla Torget, Uppsala
- Föreläsare: Lewander, Anna
- Arrangör: Juridiska institutionen
- Kontaktperson: Lewander, Anna
Den skatterättsliga gränsdragningen mellan ränta och utdelning – How to classify and draw
a distinction between interest and dividend for tax purposes
The purpose of this thesis is to analyse the question of how to classify and distinguish between interest and dividend for tax purposes in the hand of the issuer of a hybrid instrument. The question originates in the borderland of tax and accounting law and the aim is further to study how tax and accounting law interact in this area.
The question of how to classify and distinguish between interest and dividend for tax purposes is of great importance for the issuing company of a hybrid instrument since interest is deductible; whereas dividends are not. However, in Swedish tax law there are no definitions or rules specifying how to make the classification. The question is decided by case law. Unfortunately, case law is not uniform and it is difficult to foresee the actual tax consequences.
However, in accounting law, there are definitions of debt and equity based on the economic substance of the conditions of a financial instrument, and there are certain methods for classification of hybrid instruments. It is important to recognize that tax and accounting law in some respects have different aims and are designed to achieve different goals. At the same time, both tax and accounting law operate in the same economic reality.
In this context, there seems to be a tension between the two different areas. This tension or relation between tax and accounting law could be used to facilitate the classification and address the question of how to distinguish between interest and dividend for tax purposes. A possible way to go is to design separate tax definitions based on economic substance and conceptions in accounting law.